Beruwala Resorts Balance Sheet

Financials in millions LKR. Fiscal year is April - March.

Millions LKR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun '26 Jun 30, 2026	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	9.44	15.2	20.29	10.12	9.07	12.97
Cash & Short-Term Investments	9.44	15.2	20.29	10.12	9.07	12.97
Cash Growth	-56.22%	-25.08%	100.56%	11.52%	-30.05%	-18.42%
Accounts Receivable	126.35	53.06	48.31	83.4	59.42	29.25
Other Receivables	13.12	21.83	89.33	53.01	56.17	57.67
Receivables	139.47	74.89	137.64	136.42	115.59	86.92
Inventory	14.15	15.65	18.2	16.97	12.92	9.51
Other Current Assets	0	55.02	7.76	5.36	2.45	1.59
Total Current Assets	163.06	160.77	183.89	168.87	140.03	111
Property, Plant & Equipment	1,631	1,566	1,364	1,084	1,076	1,095
Long-Term Investments	-	0.86	0.68	-	-	-
Other Intangible Assets	5.07	5.43	4.05	1.4	1.74	2.1
Other Long-Term Assets	0.86	-	-	0.68	-	-
Total Assets	1,800	1,733	1,552	1,255	1,218	1,208
Accounts Payable	110.84	43.55	56.13	49.11	53	30.75
Accrued Expenses	-	95.55	83.33	122.46	116.54	60.53
Short-Term Debt	269.11	180.59	122.56	107.15	130.6	95.33
Current Portion of Long-Term Debt	71.99	70.83	101.61	98.54	63.59	60.42
Current Portion of Leases	3.6	3.6	3.6	3.6	4.05	5.36
Current Income Taxes Payable	1	3	-	-	-	-
Other Current Liabilities	169.12	67	68.06	68.06	197.22	153.31
Total Current Liabilities	625.65	464.12	435.3	448.91	564.99	405.69
Long-Term Debt	265	256.11	290.26	336.38	367.1	310.95
Long-Term Leases	21.63	21.08	20.61	19.7	30.37	23.77
Pension & Post-Retirement Benefits	12.35	18.64	15.09	14.26	8.7	16.45
Long-Term Deferred Tax Liabilities	356.93	356.93	278.36	167.78	270.11	115.01
Total Liabilities	1,282	1,117	1,040	987.03	1,241	871.88
Common Stock	120	120	120	460.65	340	340
Retained Earnings	-67.26	28.44	101.18	-336.94	-519.27	-234.95
Comprehensive Income & Other	301.98	301.98	120.77	16.06	22.35	66.17
Total Common Equity	354.71	450.42	341.95	139.77	-156.92	171.22
Minority Interest	163.9	165.43	170.74	128.2	133.3	165.33
Shareholders' Equity	518.61	615.84	512.69	267.97	-23.62	336.55
Total Liabilities & Equity	1,800	1,733	1,552	1,255	1,218	1,208
Total Debt	631.33	532.21	538.64	565.37	595.71	495.83
Net Cash (Debt)	-621.88	-517.01	-518.35	-555.25	-586.64	-482.86
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-0.85	-0.74	-0.74	-0.90	-0.98	-0.80
Filing Date Shares Outstanding	683.61	700.54	700.54	700.54	600	600
Total Common Shares Outstanding	683.61	700.54	700.54	700.54	600	600
Working Capital	-462.59	-303.35	-251.42	-280.04	-424.97	-294.69
Book Value Per Share	0.52	0.64	0.49	0.20	-0.26	0.29
Tangible Book Value	349.65	444.98	337.89	138.37	-158.66	169.12
Tangible Book Value Per Share	0.51	0.64	0.48	0.20	-0.26	0.28
Land	-	686.76	683.42	525.77	525.77	525.77
Buildings	-	926.73	867.78	762.24	737.12	723.92
Machinery	-	387.08	342.74	329.07	311.87	305.56
Construction In Progress	-	1.56	20.76	-	-	-